CLA-2-90:S:N:N1:104 859708

Ms. Ann Doherty
The Camelot Company
9865 West Leland Avenue
Schiller Park, IL 60176

RE: The tariff classification of an x-ray equipped guide hole drilling machine from Japan.

Dear Ms. Doherty:

In your letter dated January 8, 1991 on behalf of American Morikawa Industries Corp. of Hilliard, Ohio you requested a tariff classification ruling. The DX-2A, an x-ray equipped guide hole drilling machine for multi-layered circuit boards, uses real-time x-ray to inspect for inner layer misregistration prior to drilling. It automatically compensates for misregistration, shifting the guide hole locations to provide full angular ring of all pads. The reference holes are observed directly on the x-ray monitor. Boards up to 24" x 24" can be handled. The spindle speed ranges from 5,000 to 25,000 rpm. Less than 4 seconds is required to drill one hole.

The applicable subheading for the DX-2A will be 8465.95.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working wood, cork, bone, hard rubber, hard plastic or similar hard materials: drilling machines. The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport